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Sections:
<br />3.22.010
<br />3.22.020
<br />3.22.030
<br />3.22.040
<br />3.22.050
<br />3.22.060
<br />3.22.070
<br />3.22.080
<br />3.22.090
<br />3.22.100
<br />3.22.110
<br />3.22 .120
<br />3.22.l30
<br />3.22 .140
<br />3.22.150
<br />Definitions
<br />Imposition
<br />Exemptions
<br />Price to Show on Ticket
<br />Collection and Payment
<br />Penalty for Late Payment
<br />Registration
<br />Successor to Business
<br />Recordkeeping
<br />EXHIBIT A
<br />Chapter 3.22
<br />ADMISSIONS TAX
<br />Rules and Regulations Adopted by the County
<br />Effective Date
<br />Violation Penalty
<br />Jurisdiction
<br />Revenue from Admissions Tax
<br />Severability
<br />3.22.010 Definitions
<br />For purposes of this chapter, words and phrases shall have the following meanings:
<br />(a) "Admissions charge," in addition to its usual and ordinary meaning includes but shall not be limited
<br />to a charge for participation in an event or activity; a charge made for season tickets or subscriptions, or a
<br />charge made for use of seats and tables, reserved or otherwise, and other similar accommodations; and a
<br />charge made for rental or use of equipment or facilities for purpose of recreation or amusement, and
<br />where the rental of the equipment or facilities is necessary to the enjoyment of the privilege for which a
<br />general admission is charged, the combined charges shall be considered as an admission charge. A
<br />donation for admittance shall also be deemed an admission charge. Admission charge includes any
<br />money paid within or without of Kittitas County for any of the kinds of admission charges defined herein
<br />so long as the facilities, entertainment, recreation or amusement privilege derived from such admission
<br />charge occurs in Kittitas County.
<br />(b) "Auditor" means the Kittitas County Auditor's Office.
<br />(c) "County" means the County of Kittitas, State of Washington.
<br />(d) "Nonprofit organization" means any organization organized and operated for charitable, education or
<br />other purposes, which is exempt from taxation pursuant to Section 501 (c )(3) of the Internal Revenue
<br />Code of 1954, as amended .
<br />(e) "Person" means any individual, receiver, assignee, firm, partnership, joint stock company,
<br />association, society, corporation, or any group of individuals acting as a unit whether mutual, cooperative,
<br />fraternal, nonprofit or otherwise. It shall not include the State of Washington nor the U.S. government.
<br />(f) "Place" means and includes, but is not restricted to theaters, dancehalls, amphitheaters, auditoriums,
<br />stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools,
<br />outdoor amusement parks, carnivals, fairs, rodeos, concerts, mountain recreation areas, snow recreation
<br />areas, bowling alleys and golf courses, marathon, bicycle, horse, or motor vehicle routes.
<br />(g) "Treasurer" means the Kittitas County Treasurer's Office .
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